东源全球股份 2026年年度报告和过渡报告

FORM 20-F ☐REGISTRATION STATEMENT PURSUANT TO SECTION 12(b) OR (g) OF THE SECURITIES EXCHANGE ACT OF 1934 OR ☒ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended March 31, 2026 OR ☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from _________ to _________. OR ☐SHELL COMPANY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 Date of event requiring this shell company report: Commission file number: 001-42817 EASTERN INTERNATIONAL LTD. (Exact name of Registrant as Specified in its Charter) Cayman Islands(Jurisdiction of Incorporation or Organization) Securities registered or to be registered pursuant to Section 12(b) of the Act: Securities registered or to be registered pursuant to Section 12(g) of the Act: None(Title of Class) Securities for which there is a reporting obligation pursuant to Section 15(d) of the Act: (Title of Class) Indicate the number of outstanding shares of each of the issuer’s classes of capital or common stock as of the close of the period covered by the annual report. As of March 31, 2026, there were 12,832,000 ordinary shares issued and outstanding, par value US$0.0001 per share and 1,000,000 preferred shares issued and outstanding, par value US$0.0001. Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes☐No☒ Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) duringthe preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes☒No☐ Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or an emerging growth company. See definition of “large accelerated filer,”“accelerated filer,” and “emerging growth company” in Rule 12b-2 of the Exchange Act. Large accelerated filer☐ If an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, indicate by check mark if the registrant has elected not to use the extended transition period forcomplying with any new or revised financial accounting standards† provided pursuant to Section 13(a) of the Exchange Act.☐ The term “new or revised financial accounting standard” refers to any update issued by the Financial Accounting Standards Board to its Accounting Standards Codification after April 5, 2012. Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financial reporting under Section 404(b)of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report.☐ If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction of an error topreviously issued financial statements.☐ Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant’s executive officersduring the relevant recovery period pursuant to §240.10D-1(b).☐ Indicate by check mark which basis of accounting the registrant has used to prepare the financial statements included in this filing: TABLE OF CONTENTS PageIntroductioniiForward-looking StatementsiiiPART IItem 1.Identity of Directors, Senior Management and Advisers1Item 2.Offer Statistics and Expected Timetable1Item 3.Key Information1Item 4.Information On The Company41Item 4A.Unresolved Staff Comments61Item 5.Operating And Financial Review And Prospects61Item 6.Directors, Senior Management And Employees75Item 7.Major Shareholders And Related Party Transactions84Item 8.Financial Information86Item 9.The Offer And Listing86Item 10.Additional Information87Item 11.Quantitative And Qualitative Disclosures About Market Risk98Item 12.Description Of Securities Other Than Equity Securities99PART IIItem 13.Defaults, Dividend Arrearages And Delinquencies100Item 14.Material Modifications To The Rights Of Security Holders And Use Of Proceeds100Item 15.Controls And Procedures100Item 16.[Reserved]101Item 16A.Audit Committee Financial Expert101Item 16B.Code Of Ethics101Item 16C.Principal Accountant Fees and Services102Item 16D.Exemptions From The Listing Standards For Audit Committees102Item 16E.Purchases Of Equity Securities By The Issuer And Affiliated Purchasers102Item 16F.Change In Registrant’s Certifying Accountant102Item 16G.Corporate Governance103Item 16H.Mine Safety Disclosure103Item 16I.Disclosure Regarding Foreign Jurisdictions that Prevent Inspections.103Item 16J.Insider Trading Policy103Item 16